Value relevance of stock option compensation disclosures of NASDAQ100 companies.

• المؤلف الرئيسي: Choo, Boo Geok.
• مؤلفون آخرون: Tan, Pearl Hock Neo
• التنسيق: Theses and Dissertations
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Employee compensation
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/7182

The objective of this research paper is to establish the relationship between the employee stock options expense that is disclosed as a footnote (permitted under Statement of Financial Accounting Standards (SFAS) No. 123) but not charged as an expense in the financial statement (Accounting Principle...